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2023 Maryland Statutes
Tax - General
Title 13 - Procedure
Subtitle 8 - Collections
Part VI - Seizure of Property
Section 13-837 - Claim for Return of Contraband
Universal Citation:
MD Tax - General Code § 13-837 (2023)
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The owner or another person with an interest in seized property may file a claim for the return of the property with the Comptroller within 30 days after:
(1) the seizure of alcoholic beverages, cigarettes, other tobacco products, motor fuel or conveyances used to transport motor fuel; or
(2) a notice of seizure of a conveyance used to transport alcoholic beverages, cigarettes, or other tobacco products is published.
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